Tax transparency and disclosure in Korea Ted Tae-Gyung Kim
By: Kim, Ted Tae-Gyung
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Material type: 
ArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | TRANSPARENCIA FISCAL | COREA DEL SUR | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, Issue 6, June 2018, p. 360-365Summary: In this article, the author reviews the tax transparency and disclosure rules in Korea with an emphasis on the extent to which Korea is compliant with the developments regarding these aspects of taxation that have especially arisen as a result of the OECD/G20 Base Erosion and Profit Shifting initiative.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/6-4 (Browse shelf) | Available | BIT/2018/6-4 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author reviews the tax transparency and disclosure rules in Korea with an emphasis on the extent to which Korea is compliant with the developments regarding these aspects of taxation that have especially arisen as a result of the OECD/G20 Base Erosion and Profit Shifting initiative.
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